THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 168: Power to issue instructions or directions.
*(1) The
Board
may, if it considers it necessary or expedient so to
do for the purpose of uniformity in the implementation of this Act, issue such
orders, instructions or directions to the central tax officers as it may deem
fit, and thereupon all such officers and all other persons employed in the
implementation of this Act shall observe and follow such orders, instructions
or directions.
(2) The
Commissioner
specified in
clause (91) of section 2, sub-section (3) of
section 5, clause (b) of
sub-section (9) of section 25, sub-sections (3) and (4) of
section 35,
sub-section (1) of section 37,
[helldod 5omit[sub-section (2) of
section 38,] helldod] sub-section (6)
of section 39, 1[3[section
44] [helldod old[sub-section
(1) of section 44] helldod], sub-sections (4) and (5) of
section 52,]
2[sub-section (1) of
section 143, except the
second proviso thereof ]
[helldod old[sub-section (5) of
section 66, sub-section (1) of section 143]
helldod],
[helldod 4omit[sub-section (1) of section 151]
helldod], clause (l) of sub-section (3) of
section 158
and section 167 shall mean a Commissioner or Joint Secretary posted in the
Board and such Commissioner or Joint Secretary shall exercise the powers
specified in the said sections with the approval of the Board.